§ 6-2.5-1-16.5 — "Direct mail"

Indiana § 6-2.5-1-16.5

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 1: Definitions

Text

5. (a) "Direct mail" means printed material
delivered by United States mail or another delivery service to:
(1) a mass audience; or
(2) addresses on a mailing list:
(A) provided by a purchaser; or
(B) specified at the direction of a purchaser;
if the cost of the item is not billed directly to the recipient.
(b) The term includes tangible personal property that the purchaser
supplies directly or indirectly to the direct mail seller for inclusion in
the package containing the printed material.
(c) The term does not include multiple items of printed material
delivered to a single address.

Legislative History

As added by P.L.153-2006, SEC.2.